Search
Beaver River Central School District – Payroll (2016M-247)
… District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one … $17.4 million. Key Finding District officials designed and implemented a good system of controls to help ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Enterprise Charter School – Enrollment and Billing (2014M-378)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … Recommendations Periodically verify students' residences and require new proof of residence when a student moves. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Keene Central School District – Claims Processing (2015M-299)
… Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one … that ensure that claims are audited in a timely manner and in accordance with District policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… 23,700 students. BOCES, which provides 59 educational and administrative services to its component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesLake Pleasant Central School District – Payroll (2016M-8)
… review the District’s calculation of its employees’ wages and salaries for the period July 1, 2014 through September … School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Red Hook Central School District – Follow Up (2007M-66-F)
… The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board … three recommendations were partially implemented and three recommendations were not implemented. … Red Hook …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which delivers approximately 100 educational and administrative services to its 15 component school districts and their 15,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mElizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has … were for appropriate purposes, adequately supported, and audited and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… employees were accurately paid their approved salaries and wages. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… officials implemented measures to achieve cost savings and address rising health insurance costs for the period … School District is located in six towns of Delaware and Otsego Counties. The District, which operates one school … cost savings by changing health insurance carriers and offering employees a buyout incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50IX.11.D DUNS Number – IX. Federal Grants
… a DUNS ( Data Universal Numbering System ) number on paper and electronic applications to the Federal Government. … of the grant, including the payment request, reporting, and Single Audit. State agency guidelines can be found in the Budget Policy and Reporting Manual I-100 (2003) . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberOtisco Fire District – Audit Follow-Up (2016M-415-F)
… is a district corporation of the State, distinct and separate from the Town of Otisco, in Onondaga County. The … recommendations, two recommendations were not implemented, and one recommendation was not applicable for the period that …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fNY-Sun Incentive Program (Follow-Up)
… audit report, NY-Sun Incentive Program (Report 2015-S-91 ). Background The New York State Energy Research and Development Authority …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Directors appointed by the Schenectady County Legislature. Benefits available to companies that receive Agency support … tax abatement and low interest bonds. The Agency reported benefits totaling approximately $1.5 million for 29 projects … the agreements it enters into with businesses to recapture benefits provided to the businesses when the businesses do …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWayne County – Financial Management (2012M-249)
… 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 … miles, and has approximately 94,000 residents. The County is governed by a Board of Supervisors which is comprised of 15 members, the Supervisors from each Town …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public benefit corporation created to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Key Recommendations Ensure that the independent auditor is provided with sufficient documentation in a timely manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… officials’ oversight of the Stream Restoration Project and the overall contract process for the period January 1, … Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is … Board did not provide adequate oversight of the planning and execution of the Project and did not ensure that the …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Georgetown Fire District – Board Oversight (2014M-264)
… April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Background The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a seven-member Board and its 2014 budgeted … records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds